High Mileage & Personal Property Assessment Appeal

Hanover County assesses personal property items based on National Automobile Dealers Association, NADA, values. If an assessment is not available from NADA, then the assessment is based on cost. Taxpayers have the right to appeal the assessment based on the condition of the property.

High Mileage Appeal Application Process

Hanover County provides an assessment discount to vehicles that qualify as high mileage. The qualification is based on NADA mileage tables. The discount does not apply to motorcycles, motor homes, large trucks or trailers.

Applications are accepted from January to May 1, or within 60 days of the purchase date.

Mileage tables change each year. Applications must be filed annually until the mileage of the item reaches 250,000 miles

Proof of mileage at or near January 1 of each year must be included with the application. Acceptable proof is:

State inspection receipt

Oil change receipt

Repair bill

Detailed mileage log

Assessment Appeal Application Process

All appeals will be reviewed and responded to within five working days.

Answer all questions and include supporting
documentation like repair estimates or pictures. Additional sheets may be used
to describe the item’s condition. The appeal will be denied if supporting
documentation is not included.

The property’s condition must be below average

The property’s condition must not be due to
average wear and tear

If the property’s condition of the item is not
restored, then an appeal form must be filed each year with the Commissioner of
the Revenue.

If the appeal form is filed within 10 working
days of the due date of any personal property billing, then the entire bill
must be paid by the due date to avoid penalty and interest. Any adjustment will result in a credit on the
account. The credit can either be
refunded or applied to another tax or fee due.